{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Cover","Sammelposten (GWG)","lineare Abschreibung"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":15,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Excel + VBA "]
[null,"für Controller"]
[]
[]
[null,"Kapitel",7]
[null,"Thema","Strategisches Prozess-Controlling"]
[]
[null,"Inhalt","Abschreibungsverfahren"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Version","1.0"]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2025-04-26"]
[]
[]
[null,"Springer Verlag"]

{"sheet":"Sammelposten (GWG)","index":1,"n_rows":7,"n_cols":9,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
["Posten","Nettopreis","Anzahl","Gesamt",null,"Jahr","Buchwert","Abschr.Wert","Restwert"]
["Laptop",587,8,{"$f":"NettopreisGWG*AnzahlGWG","v":4696},null,1,{"$f":"SummeGWG","v":8536},{"$f":"SummeGWG*AbschreibungGWG","v":1707.2},{"$f":"BuchwertGWG-Abschr.WertGWG","v":6828.8}]
["Telefon",226,12,{"$f":"NettopreisGWG*AnzahlGWG","v":2712},null,2,{"$f":"I2","v":6828.8},{"$f":"SummeGWG*AbschreibungGWG","v":1707.2},{"$f":"BuchwertGWG-Abschr.WertGWG","v":5121.6000000000004}]
["Schreibtischlampe",188,6,{"$f":"NettopreisGWG*AnzahlGWG","v":1128},null,3,{"$f":"I3","v":5121.6000000000004},{"$f":"SummeGWG*AbschreibungGWG","v":1707.2},{"$f":"BuchwertGWG-Abschr.WertGWG","v":3414.4000000000005}]
["Summe der Einzelposten",null,null,{"$f":"SUM(GesamtGWG)","v":8536},null,4,{"$f":"I4","v":3414.4000000000005},{"$f":"SummeGWG*AbschreibungGWG","v":1707.2},{"$f":"BuchwertGWG-Abschr.WertGWG","v":1707.2000000000005}]
[null,null,null,null,null,5,1707.2000000000005,{"$f":"SummeGWG*AbschreibungGWG","v":1707.2},{"$f":"BuchwertGWG-Abschr.WertGWG","v":0}]
["Abschreibung",0.2]

{"sheet":"lineare Abschreibung","index":2,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,"Anschaffungswert ",90000,null," "]
[null,null,"Restwert am Ende der Nutzungsdauer",0]
[null,null,"Nutzungsdauer in Jahren",10]
[]
["Abschreibungsbetrag manuell berechnen",null,null,{"$f":"(AnschaffungswertLA-RestwertLA)/NutzungsdauerLA","v":9000}]
["Abschreibungsbetrag mit der Funktion LIA",null,null,{"$f":"SLN(AnschaffungswertLA,RestwertLA,NutzungsdauerLA)","v":9000}]
[]
["Jahr","Buchwert","Abschreibungswert","Restwert"]
[1,{"$f":"AnschaffungswertLA","v":90000},{"$f":"AbschreibungsbetragLA","v":9000},{"$f":"B9-C9","v":81000}]
[2,{"$f":"D9","v":81000},9000,{"$f":"B10-C10","v":72000}]
[3,{"$f":"D10","v":72000},9000,{"$f":"B11-C11","v":63000}]
[4,63000,9000,54000]
[5,54000,9000,45000]
[6,45000,9000,36000]
[7,36000,9000,27000]
[8,27000,9000,18000]
[9,18000,9000,9000]
[10,9000,9000,0]